GST detention of goods: release follows compliance with Rule 140(1), with adjudication under Section 129 to be completed promptly.

Detained goods under the GST regime were to be released on compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, and the competent authority was required to complete adjudication under Section 129 of the Central Goods and Services Tax Act without further delay. The Court followed an earlier Division Bench ruling in a similar matter and directed completion of the adjudication within a week from production of the judgment, making timely compliance with the statutory conditions the basis for release.

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Issues: Whether the detained goods were liable to be released and the adjudication under Section 129 was required to be completed within a fixed time on compliance with Rule 140(1).

Analysis: The petition concerned detention of goods under the Goods and Services Tax regime. The Court followed the earlier Division Bench decision in a similar matter, directed the competent authority to complete the adjudication under Section 129 of the Central Goods and Services Tax Act within a week from production of the judgment, and held that compliance with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 would entitle the petitioner to release of the detained goods without further delay.

Conclusion: The detained goods were ordered to be released on compliance with Rule 140(1), and the adjudication was directed to be completed expeditiously.

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